Tax system applicable to workers posted to Spanish territory
To whom does this regime apply and what options do you have for filing the return?
Special regime
Individuals who acquire tax residency in Spain as a result of moving to Spanish territory for work reasons may choose to pay taxes under the IRNR (with certain specialities), whilst maintaining, however, the status of taxpayers under the IRPF , during the tax period in which the change of residence takes place and during the following five tax periods, provided that certain conditions are met.
To exercise this option, they will submit form 149. They will also use this model to renounce this regime or when they are excluded from it for failing to comply with any of the conditions determining its application.
The tax declaration will be made using form 151.
Taxpayers who had moved to Spanish territory before January 1, 2015 were given the option of applying the special regime that was in force until December 31, 2014, with the tax rates provided for in the Non-Resident Income Tax regulations in force on this latter date, by filing their personal income tax return for the 2015 fiscal year using form 150.